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Se consulta si una donación mortis causa con transmisión inmediata de bienes (según el Código Civil de Cataluña) tributa como adquisición mortis causa en el ISD y si genera ganancias patrimoniales en el IRPF. La DGT determina que en el ISD se aplica el régimen de adquisiciones mortis causa, pero no la reducción del art. 20.2.c) por no haber fallecido el causante, y en el IRPF no hay ganancia patrimonial.
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